Recommended Practices for Spreadsheet Testing

  title={Recommended Practices for Spreadsheet Testing},
  author={Raymond R. Panko},
This paper presents the author’s recommended practices for spreadsheet testing. Documented spreadsheet error rates are unacceptable in corporations today. Although improvements are needed throughout the systems development life cycle, credible improvement programs must include comprehensive testing. Several forms of testing are possible, but logic inspection is recommended for module testing. Logic inspection appears to be feasible for spreadsheet developers to do, and logic inspection appears… CONTINUE READING
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